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Issues: Whether the Tribunal was right in allowing the assessee to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess during the period when the assessee was availing area-based exemption under Notification No. 39/2001-C.E. dated 31-7-2001.
Analysis: The appeal was admitted on the stated substantial question of law, and the challenge was confined to the permissibility of using Cenvat credit for discharge of Education Cess in the context of area-based exemption.
Outcome: No final adjudication was rendered at this stage; the question was admitted for consideration.
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